VPN connection - asset: computer or office equipment???

Vigneshwari @ Vicky (CA) (182 Points)

29 January 2013  

Capital Expense incurred towards "VPN Connection" whether to be classified as

a) Computer and Peripherals or

b) Office equipments???

(Books maintained under Indian AS and not under IFRS)

please refer source / case law if any 

Thanks in advance.